TX
Texas Senate Bill SB1467

Texas 2019 - 86th Regular

Texas Senate Bill SB1467 Compare Versions

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1-86R32626 MP-F
21 By: Hughes S.B. No. 1467
3- (Paddie)
4- Substitute the following for S.B. No. 1467: No.
52
63
74 A BILL TO BE ENTITLED
85 AN ACT
9- relating to the municipal hotel occupancy tax in certain
10- municipalities.
6+ relating to the use of municipal hotel occupancy tax revenue in
7+ certain municipalities.
118 BE IT ENACTED BY THE LEGISLATURE OF THE STATE OF TEXAS:
129 SECTION 1. Section 351.101(n), Tax Code, is amended to read
1310 as follows:
1411 (n) In addition to other authorized uses, a municipality
1512 that has a population of not more than 1,500 and is located in a
1613 county that borders Arkansas and Louisiana may use revenue from the
1714 municipal hotel occupancy tax for the promotion of tourism by the
1815 enhancement and upgrading of an existing sports facility or field
1916 as specified by Subsection (a)(7), provided that the requirements
2017 of Subsection [Subsections] (a)(7)(A) [and (C)] and Section
2118 351.1076 are met.
22- SECTION 2. Section 351.1066(a), Tax Code, is amended to
23- read as follows:
24- (a) This section applies only to:
25- (1) a municipality with a population of at least 3,500
26- but less than 5,500 that is the county seat of a county with a
27- population of less than 50,000 that borders a county with a
28- population of more than 1.6 million;
29- (2) a municipality with a population of at least 2,900
30- but less than 3,500 that is the county seat of a county with a
31- population of less than 22,000 that is bordered by the Trinity River
32- and includes a state park and a portion of a wildlife management
33- area;
34- (3) a municipality with a population of at least 7,500
35- that is located in a county that borders the Pecos River and that
36- has a population of not more than 15,000;
37- (4) a municipality with a population of not more than
38- 5,000 that is located in a county through which the Frio River flows
39- and an interstate highway crosses, and that has a population of at
40- least 15,000; [and]
41- (5) a municipality with a population of not less than
42- 7,500 that is located in a county with a population of not less than
43- 40,000 but less than 250,000 that is adjacent to a county with a
44- population of less than 750; and
45- (6) a municipality that has a population of not more
46- than 25,000, that contains a cultural heritage museum, and that is
47- located in a county that borders the United Mexican States and the
48- Gulf of Mexico.
49- SECTION 3. This Act takes effect September 1, 2019.
19+ SECTION 2. This Act takes effect September 1, 2019.